STATE OF NORTH CAROLINA Office of the State Auditor
|
|
- Avice Newton
- 6 years ago
- Views:
Transcription
1 STATE OF NORTH CAROLINA Office of the State Auditor Leslie W. Merritt, Jr., CPA, CFP State Auditor 2 S. Salisbury Street Mail Service Center Raleigh, NC Telephone: (919) Fax: (919) Internet January 8, 2009 Ms. Sylvia Sprinkle-Hamlin, Board President Ms. Marian Ackerman, Executive Director Winston-Salem/Forsyth County Council on the Status of Women 660 West 5th Street Winston Salem, NC RE: State Grants from: Department of Administration FYE 6/30/06 $47,599 FYE 6/30/07 $33,667 FYE 6/30/08 $ 6,698 Dear and : We have completed a special review described below at Winston-Salem/Forsyth County Council on the Status of Women related to its management of state grant funds. Our objective was to identify whether there were any instances of noncompliance with laws, regulations, and provisions of contracts or grants agreements; deficiencies in internal control; and/or deficiencies in the management of financial resources based on the performance of the procedures described below. Procedures included, but were not limited to, interviewing personnel; examining accounting and other grant records for the purpose of identifying state grant transactions; and reviewing available policies and procedures.
2
3 Page 3 of 7 Grant Overview: The Displaced Homemaker and Divorce Filing Fees grants from the Department of Administration were to be used to provide employment services by funding personnel expenditures, accounting services and some financial assistance for displaced homemakers to enable them to maintain themselves in the workforce. Additionally, the grants were to assist the development of community partnerships to enhance actual employment opportunities for the displace homemakers. 1. (Council) has not refunded grant funds received in error. A check in the amount of $6,698 was erroneously sent by the Department of Administration to the Council for State fiscal year The Council was notified that the money had been sent in error and that it needed to refund the payment to the North Carolina Council for Women, Department of Administration, the funding agency. The Executive Director notified her Board of Directors of this error on April 26, As of October 1, 2008, the Council had not made any arrangements to return the funds. Instead, the Executive Director sent the North Carolina Council for Women a check register as support for salaries that totaled $3,306 for the $6,698 payment. Upon reviewing the Council s records, we determined that the check register sent to the North Carolina Council for Women referenced checks that were never submitted to the bank for payment. To support the use of grant funds, the Executive Director created a check register showing check numbers that skipped ahead in the number sequence but were dated in The sequence of the actual check register begins at check # 2379 dated to check # 2423 dated The fictitious check register recorded check # 2451 dated to # 2474 dated The register indicated that the Executive Director, a clerical worker, and taxes to the Internal Revenue Service and the NC Department of Revenue were paid. As of October 1, 2008, these checks were still in the Executive Director s possession and had yet to be submitted for payment. The Board of Directors for the Council should immediately make full restitution of $6,698 to the North Carolina Council for Women for the payment received in error. The North Carolina Council for Women/Domestic Violence Commission should pursue the necessary legal steps to recoup the funds.
4 Page 4 of 7 2. Client records do not support the use of grant funds for fiscal years 2006, 2007, or State grant contracts 1 require grantees to maintain records to support the use of grant funds during the contract period and for a period of five years from the close of the grant. These records must be available for review at any time to the funding agency and the Office of the State Auditor. When asked for grant records for fiscal years 2006, 2007, and 2008, the Executive Director initially refused to provide them to the Auditor s Office, saying that they contained confidential information. The records finally provided to the Auditors failed to provide the necessary information to confirm appropriate use of State grant funds. We also learned during the audit that the Executive Director has refused on several occasions to provide the grant records to a representative of the North Carolina Council for Women, the funding agency. Specifically, the Displaced Homemakers grant contract requires the grantee to submit a statistical report twice per year, providing data on clients served. For the period July through December 2007 and the period January through June 2008 (of fiscal year 2008), the Executive Director reported that she had provided services to 138 and 128 unduplicated clients, respectively. However, the Executive Director could only provide intake forms for 90 clients in total for fiscal years 2006, 2007, and When questioned about the discrepancy, the Executive Director said that she included the phone log (not allowed by the contracts) and the numbers from sign-in sheets from counseling and training sessions she conducted. According to the Executive Director, the phone logs were destroyed and the sign-in sheets could not be located. Further, as a State grantee, the Council was required to submit timesheets for justification for time charged to the grants. Based on a review of timesheets provided for the Executive Director and her daughter (see next finding), it appears that they were all filled out at one time in the same ink and appear to be done in the same handwriting. The Executive Director s timesheets did have a supervisor s signature. However, the signature is unrecognizable and does not appear to match any of the Board member s names. According to the Board president, the Executive Director s timesheet is not approved by anyone on the Board. Failure to maintain adequate records to support the use of grant funds violates the terms of the grant contracts and bring into question whether any 1 North Carolina Administrative Code, 09 NCAC 03M.0202, Grantee Responsibilities
5 Page 5 of 7 of the grant funds were, in fact, used to provide the services required by the grants. The North Carolina Council for Women should seek to recover all grant funds provided for fiscal years 2006, 2007, and 2008 unless the Winston-Salem/ Forsyth County Council on the Status of Women is able to immediately provide adequate documentation to support the use of these funds. The funding provided for these fiscal years totals $94,661. Further, the North Carolina Council for Women should carefully consider the severity of the issues noted herein in any future funding decisions relating to this grantee. 3. The Executive Director hired her daughter, creating a conflict of interest situation. The Council filed a conflict of interest policy with the North Carolina Council for Women, as required by the grants reporting legislation. However, review of that policy revealed that it does not comply with the requirements of G.S. 143C-6-23(b) which requires a conflict of interest policy addressing situations that may arise involving the grantee's management, employees, and members of its Board of Directors or other governing body. The policy should address situations in which any of these individuals may directly or indirectly benefit. The policy filed with the funding agency was vague and only addressed Board members actions. During the review of grant documents, we determined that the Executive Director hired and paid her daughter for clerical work performed. Board minutes do not show that the Board was ever informed of the hiring or that it approved the hiring. Timesheets provided as documentation of work showed that the daughter worked 20 hours a week between January 1, 2008 and June 30, Only one check for $6,000, dated , was recorded as payment to this individual. All time sheets appear to have been prepared by the same person and matched the Executive Director s handwriting (see previous finding). Assuming that work was performed, since the Executive Director was her daughter s direct supervisor, this created a conflict of interest situation. Additionally, the hiring of the Executive Director s daughter appears to violate the statute which says that individuals may not directly or indirectly benefit from the use of grant funds.
6 Page 6 of 7 The Board of Directors should develop a conflict of interest policy that conforms to the legislation. The North Carolina Council for Women should seek to recoup the $6,000 (included in the previous recommendation) that was paid to the Executive Director s daughter since the documentation presented to support the expenditure is not adequate and no other evidence of work was provided. 4. The Council has not filed the required Federal Form 990 with the Internal Revenue Service since The Council is an exempt non-profit organization under 501(c)(3) of the Internal Revenue Code. The Code requires that tax-exempt organizations must comply with federal tax law to maintain tax-exempt status and avoid penalties. Each 501(c)(3) organization must file a Form 990, Form 990-EZ or Form 900-N based on its financial activity. This form must be filed by the 15th day of the fifth month after the end of the organization s annual accounting period to continue to receive tax-exempt status. The last Form 990 shown as filed by the Council was for We requested a copy of the most recent form from the Executive Director, but it was not provided. Failing to file the required forms with the Internal Revenue Service jeopardizes the tax-exempt status for the organization and brings into question the legality of the grant contracts entered into with the State as a nonprofit entity for fiscal years 2006, 2007, and The Board of Directors should require the Executive Director to immediately file the Form 990 for any year for which it has not been submitted to the Internal Revenue Service. This finding is being referred to the Internal Revenue Service.
7 Page 7 of 7 GRANTEE S RESPONSE Auditor s Note: The grantee was provided the opportunity to respond in writing to the findings contained in this report for inclusion in the final report to be published at Despite requesting and having been granted a extension of time to prepare the response, the grantee failed to provide any response.
STATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2012 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA FORSYTH TECHNICAL COMMUNITY COLLEGE WINSTON-SALEM, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA NORTH CAROLINA DEPARTMENT OF COMMERCE STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2012 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR
More informationSTATE OF NORTH CAROLINA Office of the State Auditor
STATE OF NORTH CAROLINA Office of the State Auditor Beth A. Wood, CPA State Auditor 2 S. Salisbury Street 20601 Mail Service Center Raleigh, NC 27699-0601 Telephone: (919) 807-7500 Fax: (919) 807-7647
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA INVESTIGATIVE REPORT NORTH CAROLINA DEPARTMENT OF PUBLIC INSTRUCTION FEDERAL PROGRAM MONITORING AND SUPPORT SERVICES DIVISION RALEIGH, NORTH CAROLINA AUGUST 2013 OFFICE OF THE STATE
More informationSingle Audit Report. State of North Carolina. For the Year Ended June 30, Office of the State Auditor Beth A. Wood, CPA State Auditor
Single Audit Report For the Year Ended June 30, 2011 Office of the State Auditor Beth A. Wood, CPA State Auditor State of North Carolina STATE OF NORTH CAROLINA SINGLE AUDIT REPORT 2 0 1 1 OFFICE OF THE
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA BEAUFORT COUNTY COMMUNITY COLLEGE
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA BEAUFORT COUNTY COMMUNITY COLLEGE WASHINGTON, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE
More informationAuditor General s Role in the Florida Single Audit Act August 12, 2016
Auditor General s Role in the Florida Single Audit Act August 12, 2016 Florida Single Audit Act Statutory Requirements Adopt rules Provide technical advice Review reporting packages Auditor General s Web
More informationNORTH CAROLINA DEPARTMENT OF TRANSPORTATION
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA NORTH CAROLINA DEPARTMENT OF TRANSPORTATION DIVISION OF MOTOR VEHICLES LICENSE AND THEFT BUREAU RALEIGH, NORTH CAROLINA INVESTIGATIVE
More informationEMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development
APRIL 2011 14.231 EMERGENCY SHELTER GRANTS PROGRAM State Project/Program: EMERGENCY SHELTER GRANTS PROGRAM U. S. Department of Housing and Urban Development Federal Authorization: 24 Code of Federal Regulations
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA AUDIT RESULTS FROM CAFR AND SINGLE AUDIT PROCEDURES DEPARTMENT OF HEALTH AND HUMAN SERVICES FOR THE YEAR ENDED JUNE 30, 2001 OFFICE OF THE STATE AUDITOR RALPH CAMPBELL, JR. STATE
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF PUBLIC INSTRUCTION RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30,
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA INVESTIGATIVE REPORT CLEVELAND COUNTY SCHOOLS SHELBY, NORTH CAROLINA DECEMBER 2011 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR INVESTIGATIVE REPORT CLEVELAND COUNTY
More informationSTATE APPROPRIATIONS. State Project/Program: COMMUNITY BASED PROGRAM / MENTAL HEALTH PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH)
APRIL 2011 93.150 N/A PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) STATE APPROPRIATIONS State Project/Program: COMMUNITY BASED PROGRAM / MENTAL HEALTH PROJECTS FOR ASSISTANCE IN TRANSITION
More informationRACE TO THE TOP EARLY LEARNING CHALLENGE
APRIL 2015 84.412 RACE TO THE TOP EARLY LEARNING CHALLENGE State Project/Program: Federal Authorization: State Authorization: RACE TO THE TOP EARLY LEARNING CHALLENGE U. S. DEPARTMENT OF EDUCATION PL 111-5
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF PUBLIC SAFETY
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF PUBLIC SAFETY RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2017
More informationWAKE COUNTY SHERIFF S OFFICE
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA WAKE COUNTY SHERIFF S OFFICE RALEIGH, NORTH CAROLINA INVESTIGATIVE REPORT OCTOBER 2017 1 EXECUTIVE SUMMARY PURPOSE The Office of the
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA DEPARTMENT OF PUBLIC SAFETY DIVISION OF ADULT CORRECTION FINANCIAL RELATED AUDIT MAY 2012 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR DEPARTMENT OF PUBLIC SAFETY
More informationAN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS. National Historical Publications and Records Commission
AN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS National Historical Publications and Records Commission March 5, 2012 Contents USE OF THE GUIDE... 2 ACCOUNTABILITY REQUIREMENTS... 2 Financial
More informationSUBCHAPTER 03M UNIFORM ADMINISTRATION OF STATE AWARDS OF FINANCIAL ASSISTANCE SECTION ORGANIZATION AND FUNCTION
SUBCHAPTER 03M UNIFORM ADMINISTRATION OF STATE AWARDS OF FINANCIAL ASSISTANCE SECTION.0100 - ORGANIZATION AND FUNCTION 09 NCAC 03M.0101 PURPOSE Pursuant to G.S. 143C-6-23, the rules in this Subchapter
More informationEMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development
APRIL 2008 14.231 EMERGENCY SHELTER GRANTS PROGRAM State Project/Program: EMERGENCY SHELTER GRANTS PROGRAM U. S. Department of Housing and Urban Development Federal Authorization: 24 Code of Federal Regulations
More informationSTATE OF NORTH CAROLINA Office of the State Auditor
STATE OF NORTH CAROLINA Office of the State Auditor Leslie W. Merritt, Jr., CPA, CFP State Auditor 2 S. Salisbury Street 20601 Mail Service Center Raleigh, NC 27699-0601 Telephone: (919) 807-7500 Fax:
More informationFunding Proposal to City of Winston-Salem Community and Business Development Department Program Year beginning July 1, 2015
Funding Proposal to City of Winston-Salem Community and Business Development Department Program Year beginning July 1, 2015 Applications are due to Meridith Martin no later than Friday, November 21, 2014
More informationMATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
APRIL 2014 93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES State Project/Program: CARE COORDINATION FOR CHILDREN (CC4C) U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Federal Authorization:
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA NORTH CAROLINA DEPARTMENT OF PUBLIC SAFETY GOVERNOR S CRIME COMMISSION AND NORTH CAROLINA SHERIFFS ASSOCIATION RALEIGH, NORTH CAROLINA
More informationApril 5, 2018 International Medical Graduate Career Guidance and Support Grant Program. May 14, 2018
memo DATE: April 5, 2018 TO: FROM: SUBJECT: Non-profit organizations serving International Medical Graduates Yende Anderson Coordinator, IMG Assistance Programs Primary Care and Financial Assistance Programs
More informationSTATE OF NEVADA COMMISSION ON CONSTRUCTION EDUCATION
STATE OF NEVADA COMMISSION ON CONSTRUCTION EDUCATION Construction Education Programs I. GENERAL INFORMATION AND REQUIREMENTS A. APPLICATION SUBMISSION A Complete Application (1 copy) must be received by
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA ASHEVILLE-BUNCOMBE TECHNICAL COMMUNITY COLLEGE ASHEVILLE, NC INVESTIGATIVE REPORT NOVEMBER 2015 EXECUTIVE SUMMARY PURPOSE The Office
More informationPARKS AND RECREATION TRUST FUND. NC Department of Environment and Natural Resources Division of Parks and Recreation
APRIL 2010 PARKS AND RECREATION TRUST FUND State Authorization: Chapter 113-44.15 of the North Carolina General Statutes NC Department of Environment and Natural Resources Division of Parks and Recreation
More information2016 RECYCLING BUSINESS DEVELOPMENT GRANTS REQUEST FOR PROPOSALS N.C.
REQUEST FOR PROPOSALS N.C. Recycling Business Assistance Center Division of Environmental Assistance and Customer Service Department of Environmental Quality The N.C. Recycling Business Assistance Center
More informationCOOPERATIVE AGREEMENTS FOR STATE-BASED DIABETES CONTROL PROGRAMS AND EVALUATION OF SURVEILLANCE SYSTEMS
APRIL 2006 93.988 COOPERATIVE AGREEMENTS FOR STATE-BASED DIABETES CONTROL PROGRAMS AND EVALUATION OF SURVEILLANCE SYSTEMS State Project/Program: DIABETES PREVENTION AND CONTROL PROGRAM PROJECT DIRECT U.
More informationMATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES
APRIL 2011 93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES State Project/Program: MATERNITY CARE COORDINATION U. S. Department of Health and Human Services Health Resources and Services
More informationONE NC SMALL BUSINESS PROGRAM
SBIR/STTR Matching Funds Program ONE NC SMALL BUSINESS PROGRAM Helping small businesses commercialize technology Small Business Innovative Research (SBIR) Small Business Technology Transfer (STTR) 2007-2008
More informationAFFORDABLE CARE ACT (ACA) MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
APRIL 2017 93.505 AFFORDABLE CARE ACT (ACA) MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM State Project/Program: NURSE FAMILY PARTNERSHIP U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Federal
More informationENHANCE THE SAFETY OF CHILDREN AFFECTED BY PARENTAL METHAMPHETAMINE OR OTHER SUBSTANCE ABUSE
APRIL 2011 93.087 ENHANCE THE SAFETY OF CHILDREN AFFECTED BY PARENTAL METHAMPHETAMINE OR OTHER SUBSTANCE ABUSE State Project/Program: COMMUNITY BASED PROGRAM / SUBSTANCE ABUSE ROBESON COUNTY BRIDGES U.
More informationMOBILE SOURCE EMISSIONS REDUCTION GRANTS
APRIL 2006 MOBILE SOURCE EMISSIONS REDUCTION GRANTS State Authorization: House Bill 681 Sec. 13 G.S. 105-445 Agency Contact Person: Program: Heather Hildebrandt (919) 733-1498 Financial: Gerald Desoto
More informationPERFORMANCE AUDIT OF SOUTHEASTERN CENTER FOR MENTAL HEALTH, DEVELOPMENTAL DISABILITIES, AND SUBSTANCE ABUSE SERVICES
PERFORMANCE AUDIT OF SOUTHEASTERN CENTER FOR MENTAL HEALTH, DEVELOPMENTAL DISABILITIES, AND SUBSTANCE ABUSE SERVICES MARCH 1996 AUDITOR'S TRANSMITTAL March 14, 1996 The Honorable James B. Hunt, Jr., Governor
More informationCOMMUNITY BASED PROGRAM / INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AUTISM SERVICES
APRIL 2011 COMMUNITY BASED PROGRAM / INTELLECTUAL AND DEVELOPMENTAL State Authorization: G. S. 122C 101, 143-6.1; Senate Bill 1366 N. C. Department of Health and Human Services Division of Mental Health,
More informationBLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES (MHBG) State Project/Program: COMMUNITY BASED PROGRAMS / MENTAL HEALTH MENTAL HEALTH SERVICES
APRIL 2009 93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES (MHBG) State Project/Program: COMMUNITY BASED PROGRAMS / MENTAL HEALTH MENTAL HEALTH SERVICES U. S. Department of Health and Human Services
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA INVESTIGATIVE REPORT HALIWA-SAPONI TRIBE, INC. HOLLISTER, NORTH CAROLINA APRIL 2011 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR INVESTIGATIVE REPORT HALIWA-SAPONI
More informationSCHOOL TECHNOLOGY FUND STATE PUBLIC SCHOOL FUND (SPSF) PRC 015 (LOCAL EDUCATION AGENCIES - LEAS)
APRIL 2016 SCHOOL TECHNOLOGY FUND STATE PUBLIC SCHOOL FUND (SPSF) PRC 015 (LOCAL EDUCATION AGENCIES - LEAS) State Authorization: North Carolina General Statutes 115C-102.6A to 115C-102.6D N. C. Department
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA NORTH CAROLINA DEPARTMENT OF HEALTH AND HUMAN SERVICES RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE
More informationU.S. Department of Transportation, Federal Highway Administration. NC Department of Natural and Cultural Resources Division of Parks and Recreation
APRIL 2017 20.219 RECREATIONAL TRAILS PROGRAM State Project/Program: RECREATIONAL TRAILS PROGRAM U.S. Department of Transportation, Federal Highway Administration Federal Authorization: Fixing America
More informationU. S. Department of Health and Human Services
APRIL 2006 93.268 IMMUNIZATION GRANTS State Project/Program: IMMUNIZATION PROGRAM / AID TO COUNTY FUNDING U. S. Department of Health and Human Services Federal Authorization: Public Health Service Act,
More informationIMPROVING COMMUNITY OUTCOMES FOR MATERNAL AND CHILD HEALTH. North Carolina Department of Health and Human Services Division of Public Health
APRIL 2018 IMPROVING COMMUNITY OUTCOMES FOR MATERNAL AND CHILD HEALTH State Authorization: Session Law 2017-57, Section 11E.3(a d) North Carolina Department of Health and Human Services Division of Public
More informationNC AgVentures Grant Opportunity for Individual Farm Operations
NC AgVentures Grant Opportunity for Individual Farm Operations We are pleased to announce a new grant opportunity offered by the NC Cooperative Extension Service and funded through the NC Tobacco Trust
More informationFAMILY PLANNING SERVICES - TITLE X (PUBLIC HEALTH SERVICE ACT) FAMILY PLANNING FAMILY PLANNING. U. S. Department of Health and Human Services
93.217 FAMILY PLANNING SERVICES - TITLE X (PUBLIC HEALTH SERVICE ACT) FAMILY PLANNING APRIL 2009 State Project/Program: FAMILY PLANNING U. S. Department of Health and Human Services Federal Authorization:
More informationAPPLICATION FOR BURGLAR ALARM LICENSE (IN ACCORDANCE WITH G.S. 74D) [Type or Print in Black Ink] 1. Name First Middle (Maiden) Last (Nickname)
NORTH CAROLINA ALARM SYSTEMS LICENSING BOARD 3101 Industrial Drive Suite 104 Raleigh, North Carolina 27609 Phone: (919) 788-5320 Fax: (919) 788-5365 E-Mail: PPSASL@ncdps.gov www.ncdps.gov/asl.aspx APPLICATION
More informationONE NC SMALL BUSINESS PROGRAM
SBIR/STTR Incentive Funds Program ONE NC SMALL BUSINESS PROGRAM Helping small businesses commercialize technology Small Business Innovative Research (SBIR) Small Business Technology Transfer (STTR) 2007-2008
More informationBLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE TREATMENT ALTERNATIVES TO STREET CRIME (TASC)
APRIL 2006 93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE State Project/Program TREATMENT ALTERNATIVES TO STREET CRIME (TASC) U. S. Department of Health and Human Services Federal
More informationHIGHWAY CONSTRUCTION PROGRAM. N. C. Department of Transportation (Research and Development) (Construction and Maintenance)
APRIL 2018 HIGHWAY CONSTRUCTION PROGRAM State Authorization: N.C.G.S. Chapter 136 N. C. Department of Transportation (Research and Development) (Construction and Maintenance) Agency Contact Person Program
More informationFLOOD MITIGATION ASSISTANCE PROGRAM
APRIL 2018 97.029 FLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION Federal Emergency Management Agency Federal Authorization: National Flood Insurance Reform Act of 1994 Section
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
. STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF TRANSPORTATION RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2014
More informationASPR PANDEMIC INFLUENZA HEALTHCARE PREPAREDNESS IMPROVEMENTS FOR STATES PROGRAM. U. S. Department of Health and Human Services
93.889 ASPR PANDEMIC INFLUENZA HEALTHCARE PREPAREDNESS IMPROVEMENTS FOR STATES PROGRAM APRIL 2010 State Project/Program: NORTH CAROLINA PANDEMIC INFLUENZA HEALTHCARE PREPAREDNESS IMPROVEMENTS U. S. Department
More informationPREPARATION GUIDE. for. North Carolina State COMPLIANCE SUPPLEMENT. for the Year 2018
PREPARATION GUIDE for North Carolina State COMPLIANCE SUPPLEMENT for the Year 2018 Prepared by the N. C. Department of State Treasurer State and Local Government Finance Division Appendices TABLE OF CONTENTS
More informationU.S. Department Of Transportation, Federal Highway Administration. NC Department of Environment and Natural Resources Division of Parks and Recreation
APRIL 2011 20.219 RECREATIONAL TRAILS PROGRAM State Project/Program: RECREATIONAL TRAILS PROGRAM U.S. Department Of Transportation, Federal Highway Administration Federal Authorization: Transportation
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA FISCAL CONTROL AUDIT REPORT ON DEPARTMENT OF HEALTH AND HUMAN SERVICES DIVISION OF MENTAL HEALTH, DEVELOPMENTAL DISABILITIES AND SUBSTANCE ABUSE SERVICES CHERRY HOSPITAL GOLDSBORO,
More informationContract Effective Date: January 1, Member Agency Name: Agency Physical Address: Agency Mailing Address:
Member Agency Contract Contract Effective Date: January 1, 2018 Member Agency Name: Agency Physical Address: Agency Mailing Address: Location(s) of Agency Distribution (City and/or County): The Member
More informationMAKE DREAMS REAL ENDOWMENT FUND MATCHING GRANT APPLICATION
MAKE DREAMS REAL ENDOWMENT FUND MATCHING GRANT APPLICATION Application Accepted: January 1 through April 15, 2018 Grantees Notified: May 5, 2018 Grantees Announced on MDR Website: June 1, 2018 About Make
More informationONE NC SMALL BUSINESS PROGRAM
ONE NC SMALL BUSINESS PROGRAM Helping small businesses develop & commercialize technology Small Business Innovative Research (SBIR) Small Business Technology Transfer (STTR) 2010-2011 Matching Funds Program
More informationEffort Certifications
Effort Certifications Presented by Terry Shoebotham 1/12/09 prepared by Terry Shoebotham Business Management Specialist With assistance from: Contracts and Grants Accounting Main Campus and HSC TABLE OF
More informationREQUEST FOR PROPOSAL AUDITING SERVICES. Chicago Infrastructure Trust
REQUEST FOR PROPOSAL AUDITING SERVICES Chicago Infrastructure Trust 10 August 2016 Table of Contents Background Information... 3 Objective and Scope of Services... 3 RFP Process and Submission Requirements...
More informationCAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS. U.S. Environmental Protection Agency
66.458 CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS APRIL 2018 State Project/Program: CLEAN WATER STATE REVOLVING FUNDS Federal Authorization: U.S. Environmental Protection Agency CFR 40-35;
More informationPROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS TUBERCULOSIS CONTROL PROGRAMS
APRIL 2006 93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL State Project/Program: PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL U.S. Department of Health
More informationFLOOD MITIGATION ASSISTANCE PROGRAM
APRIL 2016 97.029 FLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION Federal Emergency Management Agency Federal Authorization: National Flood Insurance Reform Act of 1994 Section
More informationHousing Authority of the City of Comer, GA
Housing Authority of the City of Comer, GA Public Housing Program Office of Audit, Region 4 Atlanta, GA Audit Report Number: 2015-AT-1002 April 24, 2015 To: Ada Holloway, Director, Public and Indian Housing,
More informationCAPITALIZATION GRANT FOR STATE REVOLVING FUND. U.S. Environmental Protection Agency
APRIL 2015 66.458 CAPITALIZATION GRANT FOR STATE REVOLVING FUND State Project/Program: CLEAN WATER STATE REVOLVING FUND (CWSRF) Federal Authorization: U.S. Environmental Protection Agency CFR 40-35; Federal
More informationNon-Federal Cost Share Match Program Grant Implementation Checklist
Non-Federal Cost Share Match Program Grant Implementation Checklist Non-Federal Cost Share Match Program Grant Implementation Checklist Table of Contents 1.0 Introduction... 2.0 Grant Implementation Process
More informationHAZARD MITIGATION GRANT PROGRAM. Federal Emergency Management Agency
97.039 HAZARD MITIGATION GRANT PROGRAM APRIL 2016 State Project/Program: N.C. MITIGATION Federal Emergency Management Agency Federal Authorization: Robert T. Stafford Disaster Relief and Emergency Assistance
More informationMATERNAL AND CHILD SERVICES BLOCK GRANT TO THE STATES
APRIL 2013 93.994 MATERNAL AND CHILD SERVICES BLOCK GRANT TO THE STATES State Project/Program: FAMILY STRENGTHENING INITIATIVE: TRIPLE P (POSITIVE PARENTING U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
More informationSTATE CLEAN DIESEL GRANT. Federal Authorization: Diesel Emission Reduction Act (DERA)
APRIL 2017 STATE CLEAN DIESEL GRANT Federal Authorization: Diesel Emission Reduction Act (DERA) North Carolina Department of Environmental Quality Division of Air Quality Agency Contact Person - Program
More informationN O N-PR O FI T O R G A NI Z A T I O NS
FIN A N C I A L M A N A G E M E N T G UID E F O R N O N-PR O FI T O R G A NI Z A T I O NS N A T I O N A L E ND O W M E N T F O R T H E A R TS O F F I C E O F INSP E C T O R G E N E R A L SEP T E M B E
More informationHIGHWAY PLANNING AND CONSTRUCTION METROPOLITAN PLANNING. U. S. Department of Transportation
APRIL 2011 20.205 HIGHWAY PLANNING AND CONSTRUCTION State Project/Program METROPOLITAN PLANNING U. S. Department of Transportation Federal Authorization: 23 U.S.C. 104(f), 401 et seq., as amended, 23 U.S.C.
More informationAnn Land and Bertha Henschel Memorial Funds 2017 GRANT GUIDELINES SUMMARY
s 2017 GRANT GUIDELINES SUMMARY The City of Sacramento s Commission invites you to apply for grants from the s. To be considered, applications must be received at the following address no later than 4:00
More informationDepartment of Health and Mental Hygiene Alcohol and Drug Abuse Administration
Audit Report Department of Health and Mental Hygiene Alcohol and Drug Abuse Administration December 2006 OFFICE OF LEGISLATIVE AUDITS DEPARTMENT OF LEGISLATIVE SERVICES MARYLAND GENERAL ASSEMBLY This report
More informationDEPARTMENT OF HEALTH HELEN HAYES HOSPITAL SELECTED FINANCIAL MANAGEMENT PRACTICES. Report 2006-S-49 OFFICE OF THE NEW YORK STATE COMPTROLLER
Thomas P. DiNapoli COMPTROLLER OFFICE OF THE NEW YORK STATE COMPTROLLER DIVISION OF STATE GOVERNMENT ACCOUNTABILITY Audit Objectives... 2 Audit Results - Summary... 2 DEPARTMENT OF HEALTH Background...
More informationMICHIGAN DEPARTMENT OF ENVIRONMENTAL QUALITY
MICHIGAN DEPARTMENT OF ENVIRONMENTAL QUALITY INTEROFFICE COMMUNICATION OPERATIONAL MEMO GEN-5 TO: FROM: SUBJECT: All Waste Management Division Staff Jim Sygo, Chief, Waste Management Division Enforcement
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA PERFORMANCE AUDIT CHILD CARING INSTITUTIONS JUNE 2006 OFFICE OF THE STATE AUDITOR LESLIE W. MERRITT, JR., CPA, CFP STATE AUDITOR STATE OF NORTH CAROLINA Office of the State Auditor
More informationFinancial Oversight of Sponsored Projects Principal Investigator and Department Administrator Responsibilities
Principal Investigator and Department Administrator Responsibilities Boston College Office for Sponsored Programs Office for Research Compliance and Intellectual Property March 2004 Introduction This guide
More informationINTRODUCTION FUNDS AVAILABILITY
Request for Proposals (RFP) HUD Continuum of Care (CoC) Homeless Assistance Issued June 9, 2016 Corrected June 21, 2016 Pursuant to HUD Correction of Permanent Housing Bonus Percentage to 5% INTRODUCTION
More informationAPRIL HEALTHY START INITIATIVE
APRIL 2017 93.926 HEALTHY START INITIATIVE State Project/Program: HEALTHY START BABY LOVE PLUS COMMUNITIES U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Federal Authorization: PHS Title III, Section 301,
More informationWayzata Fire Department 600 East Rice Street Wayzata, Minnesota (952)
Wayzata Fire Department 600 East Rice Street Wayzata, Minnesota 55391 (952) 404-5337 Dear Prospective Applicant, Thank you for inquiring about joining our Fire Department. We appreciate your interest in
More informationDue Diligence Policy for Grantmaking Grants from Community Funds: Unrestricted/Field of Interest/ Invited Grants
Due Diligence Policy for Grantmaking Cumberland Community Foundation, Inc. ( Foundation ) is an accountable steward of all charitable funds entrusted to its management. The Foundation staff follows best
More informationGrants Handbook Office of Grants and Sponsored Programs
Grants Handbook Office of Grants and Sponsored Programs Phone: (919) 718.7426 Website: www.cccc.edu/grants E-mail Address: grants@cccc.edu Revised February 2011 Grants Manual Table of Contents Grants Manual
More informationCHAPTER Senate Bill No. 400
CHAPTER 98-91 Senate Bill No. 400 An act relating to state financial accountability; creating the Florida Single Audit Act; providing intent and findings; creating s. 216.3491, F.S.; providing purposes
More informationOFFICE OF AUDIT REGION 9 f LOS ANGELES, CA. Office of Native American Programs, Washington, DC
OFFICE OF AUDIT REGION 9 f LOS ANGELES, CA Office of Native American Programs, Washington, DC 2012-LA-0005 SEPTEMBER 28, 2012 Issue Date: September 28, 2012 Audit Report Number: 2012-LA-0005 TO: Rodger
More informationAPPLICATION FOR EMPLOYMENT
APPLICATION FOR EMPLOYMENT OFFICE USE ONLY RETURN TO: CITY OF ST. CLOUD PHONE: (320) 255-7217 DATE RECEIVED: HUMAN RESOURCES HR FAX: (320) 255-7261 400 2 ND ST. SO. WEBSITE: www.ci.stcloud.mn.us TIME:
More informationNorth Carolina Department of Public Safety Division of Emergency Management
APRIL 2015 97.036 PUBLIC ASSISTANCE GRANTS State Project/Program: PUBLIC ASSISTANCE PROGRAM Federal Authorization: U. S. DEPT OF HOMELAND SECURITY Robert T. Stafford Disaster Relief and Emergency Assistance
More informationHas your organization received funding previously from the City of Winston-Salem? Yes If so, how many years? Five years.
Has your organization received funding previously from the City of Winston-Salem? Yes If so, how many years? Five years. 2 Section 2: Funding Request Summary A. Name of program, project, or activity for
More informationSUBCHAPTER 59D - AGRICULTURE COST SHARE PROGRAM FOR NONPOINT SOURCE POLLUTION CONTROL SECTION AGRICULTURE COST SHARE PROGRAM
SUBCHAPTER 59D - AGRICULTURE COST SHARE PROGRAM FOR NONPOINT SOURCE POLLUTION CONTROL SECTION.0100 - AGRICULTURE COST SHARE PROGRAM 02 NCAC 59D.0101 PURPOSE This Subchapter describes the operating procedures
More informationUniform Grants Guidance. Colorado Charter School Institute Cassie Walgren, Controller
Uniform Grants Guidance Colorado Charter School Institute Cassie Walgren, Controller 1 Agenda 1. Introduction 2. EDGAR and C.F.R. 3. Financial Management Rules 4. Cost Principles 5. Procurement 6. Time
More informationTrinity Valley Community College. Grants Accounting Policy and Procedures 2012
Trinity Valley Community College Grants Accounting Policy and Procedures 2012 TABLE OF CONTENTS I. Overview.....3 II. Project Startup.... 3 III. Contractual Services.......3 IV. Program Income.....4 V.
More informationRequest for Applications RFA # 001-DCDEE-2018
Request for Applications RFA # 001-DCDEE-2018 TITLE: FUNDING AGENCY: Enhancing Infant and Toddler Experiences Initiative NC DHHS/Division of Child Development and Early Education (DCDEE) ISSUE DATE: April
More informationREQUEST FOR PROPOSALS ACCOUNTING AND AUDITING SERVICES
LOWER MANHATTAN DEVELOPMENT CORPORATION REQUEST FOR PROPOSALS ACCOUNTING AND AUDITING SERVICES The Lower Manhattan Development Corporation, a subsidiary of the New York State Urban Development Corporation
More informationHENDERSHOT, BURKHARDT & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS
Young Marines of the Marine Corps League Financial Statements for the Year Ended September 30, 2016 and Independent Auditors Report Dated March 8, 2017 HENDERSHOT, BURKHARDT & ASSOCIATES CERTIFIED PUBLIC
More informationCRISIS AND INPATIENT SERVICES
APRIL 2016 CRISIS AND INPATIENT SERVICES State Authorization: S.L.2008-107 (House Bill 2436), Part X, Section 10.15 (l) (m); S.L. 2009-451 (Senate Bill 202), Part X, Section 10.12(b); S.L. 2014 (Senate
More informationCENTERS FOR DISEASE CONTROL AND PREVENTION- INVESTIGATIONS AND TECHNICAL ASSISTANCE. U. S. Department of Health and Human Services
APRIL 2009 93.283 CENTERS FOR DISEASE CONTROL AND PREVENTION- INVESTIGATIONS AND TECHNICAL ASSISTANCE State Project/Program: NORTH CAROLINA COMPREHENSIVE CANCER PROGRAM U. S. Department of Health and Human
More informationPUBLIC HEALTH EMERGENCY PREPAREDNESS U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
APRIL 2015 93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS State Project/Program: NC PUBLIC HEALTH PREPAREDNESS AND RESPONSE U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Federal Authorization: CFDA 93.069
More informationInstructions for completing the Grant Funding Application:
Instructions for completing the Grant Funding Application: Please be as descriptive as you wish in completing this application. Our intent, particularly in this economically challenging environment, is
More informationDue Diligence Review Form
Due Diligence Review Form The Minnesota Department of Health (MDH) conducts pre-award assessments of all grant recipients prior to award of funds in accordance with federal, state and agency policies.
More information